https://www.taxtmi.com/caselaws?id=790237 Under section 144C(13) of the Income-tax Act, 1961, in a faceless assessment regime, uploading Dispute Resolution Panel directions on the ITBA portal with a DIN constitutes communication and receipt for computing limitation. The statutory period runs from the end of the month in which the directions are uploaded, and later physical receipt by the Assessing Officer does not extend or postpone that period. On that basis, the final assessment order passed after the prescribed time was held to be barred by limitation and was quashed. en-us Fri, 17 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790237 Under section 144C(13) of the Income-tax Act, 1961, in a faceless assessment regime, uploading Dispute Resolution Panel directions on the ITBA portal with a DIN constitutes communication and receipt for computing limitation. The statutory period runs from the end of the month in which the directions are uploaded, and later physical receipt by the Assessing Officer does not extend or postpone that period. On that basis, the final assessment order passed after the prescribed time was held to be barred by limitation and was quashed. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790237